2.
| (1) On and after such date as may be appointed by the Minister by Order published in the Gazette,* there shall be levied and paid an embarkation tax at the rate of two rupees and fifty cents in respect of every person leaving Ceylon by ship or aircraft, other than-
| | (a) children who are less than two years of age, | | |
| | (b) officers and members of the crew of that ship or aircraft, | | |
| | (c) transit passengers of that ship or aircraft, and | | |
| | (d) such other persons as may be prescribed, | | |
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| (2) Any person who, under subsection (1), is liable to pay embarkation tax is hereafter in this Act referred to as a " person subject to the embarkation tax". |
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Sri Lanka Consolidated Acts